UAE Tax Residency Certificate in 2026: Who Qualifies and How to Apply

Who Counts as a UAE Tax Resident

Cabinet Decision No. 85 of 2022 has set the domestic residence tests since 1 March 2023, and Ministerial Decision No. 27 of 2023 explains how to apply them. An individual is resident if they meet any one of three tests. The first is physical presence of 183 days or more in a consecutive 12-month period. The second is presence of 90 days or more in that period for a UAE or GCC national, or the holder of a valid UAE residence permit, who also has a permanent place of residence in the UAE or carries on employment or a business here. The third has no day count: the person’s usual or primary place of residence and centre of financial and personal interests are in the UAE.

Every day or part of a day spent in the UAE counts towards the totals, and the days need not be consecutive. A permanent place of residence is a furnished home made continuously available to you; you do not have to own it. A residence visa is not enough on its own: the holder still has to pass one of the three tests.

A company is resident if it is incorporated, established or recognised under UAE law, including in a free zone, or if it is a foreign company effectively managed and controlled in the UAE. The Federal Tax Authority’s October 2024 guide treats a UAE branch of a foreign company as part of a non-resident, so the branch cannot obtain a certificate, while exempt persons can. A company must have been incorporated or established for at least 12 months before it applies. For a period that is still running, it can apply once three months of that period have passed. Individuals can apply as soon as they meet a test.

Treaty and Domestic Certificates, Documents and Fees

The FTA issues two kinds of certificate. A treaty certificate, issued under Ministerial Decision No. 247 of 2023, supports a claim under one of the UAE’s double tax agreements, such as a reduced withholding tax rate in the other country. Each agreement has its own residence article, which can differ from UAE domestic law. A domestic certificate, issued under Cabinet Decision No. 85 of 2022, confirms residence under UAE law for other purposes. The FTA’s guide links treaty certificates for individuals to the 183-day test, and lists the 90-day and primary residence tests for domestic certificates.

Companies upload a valid trade licence and lease, the certificate of incorporation, the memorandum of association, the corporate tax registration number if there is one, the authorised signatory’s Emirates ID, passport and proof of authority, and evidence, such as board minutes, that management and control are exercised in the UAE. Individuals provide an Emirates ID or passport with an official entry and exit report from the federal identity authority or the local immigration authority. They add proof of employment, business, a UAE home or income, depending on the test relied on.

Applications are made on EmaraTax under Other Services. The FTA charges a AED 50 submission fee plus AED 500 for persons registered for corporate tax, AED 1,000 for other individuals and AED 1,750 for other companies. The full fee is paid when you submit and is not refunded if the application is rejected. The FTA aims to respond within 10 business days of a complete application and issues the certificate electronically, with printed copies at extra cost. It can also stamp a foreign tax authority’s own residence form for the same period and country if you file it with the application.

A certificate covers one tax period, or any other 12-month period you select. It cannot cover a future period or more than 12 months, and there is no renewal: you apply again for each period. Check which period, type and country the foreign payer or tax authority wants before you apply, because fees on a rejected application are not refunded.

Tax Residency Certificate Checklist for 2026

• Decide whether you need a treaty certificate to claim double tax agreement relief or a domestic certificate, and for which country and period.
• Individuals: obtain an official entry and exit report and count every full or part day in the chosen 12-month period.
• Below 183 days, gather evidence for the 90-day test (residence permit plus a UAE home, employment or business) or the primary residence test.
• Companies: confirm 12 months have passed since incorporation, the trade licence and lease are valid, and the corporate tax registration is in place, which cuts the fee from AED 1,750 to AED 500.
• Keep board minutes showing that key decisions are taken in the UAE.
• Ask whether the foreign authority needs its own form stamped, and file it with the application.
• Diary the next application, because each certificate covers 12 months at most.